We have seen the lengths to which SGN has exploited the power of the iPhone with its hit titles of iBowl, iGolf, and its other Wii-like sports titles, but from the looks of things, the social developer is taking its iPhone games to a new visual level.

The last major titles from SGN, Mafia: Respect and Retaliation and Agency Wars, were within a familiar space of simple images and text-based, RPG game play. However, the company recently showed a preview of a new (and as of yet untitled) fully 3D dogfighting game to be released later this year.

This isn’t the first in the genre for the iPhone (i.e. Top Gun), but it does have a level of polish way ahead of existing apps. Unlike so many other iPhone titles, the unnamed dogfight game makes full use of the touch screen and accelerometer, using them to completely control the movements of your jet. Remember those people that used to move with the controller as they played games? You even evade missiles by shaking the phone!

As it stands, the game is still a month or so from launch, and is expected to have premium options and upgrades, training modes, and more levels. We’re guessing that the game will, at least at some point, be integrated with Facebook Connect and allow live social gaming too.

Check out the following game play video via TechCrunch.